Company No: 03774731 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	9,751		10,963
		9,751		10,963
Current assets
Debtors	4	779,570		726,020
Cash at bank and in hand		30,230		51,026
		809,800		777,046
Creditors: amounts falling due within one year	5	( 312,728)		( 238,925)
Net current assets		497,072		538,121
Total assets less current liabilities		506,823		549,084
Net assets		506,823		549,084
Capital and reserves
Called-up share capital		100		100
Profit and loss account		506,723		548,984
Total shareholders' funds		506,823		549,084

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Quamea Limited (registered number: 03774731) were approved and authorised for issue by the Board of Directors on 18 June 2026. They were signed on its behalf by:

T M Olliff-Lee Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Quamea Limited is a private company, limited by shares, incorporated in England and Wales with the registration number 03774731. The address of the Company's registered office is Basing Park, Privett, Alton, Hampshire, GU34 3NS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Quamea Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Turnover comprises revenue recognised by the company in respect of rents receivable relating to the year.

Taxation

Current tax
The current tax charge is based on the taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income and expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings

16 - 17 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the Company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and are measured at transaction price. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		4

3. Tangible assets

	Land and buildings		Total
	£		£
Cost
At 01 October 2024	34,142		34,142
At 30 September 2025	34,142		34,142
Accumulated depreciation
At 01 October 2024	23,179		23,179
Charge for the financial year	1,212		1,212
At 30 September 2025	24,391		24,391
Net book value
At 30 September 2025	9,751		9,751
At 30 September 2024	10,963		10,963

4. Debtors

	2025		2024
	£		£
Trade debtors	5,554		8,853
Deferred tax asset	6,349		0
Other debtors	767,667		717,167
	779,570		726,020

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	256,628		137,149
Taxation and social security	0		15,624
Other creditors	56,100		86,152
	312,728		238,925

6. Related party transactions

During the year the company paid rent to the four shareholders personally amounting to £137,000 (2024 - £137,000). There is no balance outstanding at the year end.